A substantive theory on the implementation process of operational performance improvement methods

Roman, Darlan José; Osinski, Marilei; Erdmann, Rolf Hermann

doi:10.1016/j.rausp.2016.12.005

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Revista de Administração (São Paulo)

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Quality and Productivity • Rev. Adm. (São Paulo) 52 (2) • Apr/Jun 2017 • https://doi.org/10.1016/j.rausp.2016.12.005 copy

A substantive theory on the implementation process of operational performance improvement methods

Uma teoria substantiva sobre o processo de implementação de sistemas de melhoria de desempenho operacional

Una teoría sustantiva sobre el proceso de implementación de sistemas de mejora del desempeño operativo

Authorship SCIMAGO INSTITUTIONS RANKINGS

Abstract

This study aimed to present theoretical categories on the phenomenon of the implementation of performance improvement methods in organizations. The method used was Grounded Theory, following the procedures presented by Strauss and Corbin (2008). In this way, the study was conducted based on the principles of theoretical sampling, and the data collection and analysis were conducted in alternate sequences, and it was composed by 05 (five) sample groups. The theoretical sample was composed of 26 (twenty-six) interviews conducted in 12 (twelve) companies. The participants were managers who have had experience with implementation of assessment and performance improvement methods. Thus, the substantive theory "A phase of change and learning" was built up. It consisted of 09 (nine) categories besides the core category. According to the results, the phenomenon of implementation of performance improvement methods is understood as a phase of change and learning that involves behavioral and structural aspects of the organization. It is concluded that these aspects should be considered from a systemic perspective, in order to integrate structure, technologies, behaviors and processes that are part of the phenomenon of implementation.

Keywords:
Implementation; Performance improvement; Grounded Theory

Critical aspects	Related problems	References
Top management commitment	Time constraints and daily pressure in the workplace result in prioritization of short-term problems solvency, which delay or hinder the development of the program.	Valentim et al. (2014)Valentim, O. A., Politano, P. R., Pereira, N. A., & Araujo Filho, T. (2014). Análise comparativa entre a implementação e atualização do sistema ERP R/3 da SAP considerando os fatores críticos de sucesso descritos na literatura. Gestão & Produção, 21(1), 111-124., Scherer and Ribeiro (2013)Scherer, J. O., & Ribeiro, J. L. D. (2013). Proposição de um modelo para análise dos fatores de risco em projetos de implantação da metodologia lean. Gestão e Produção [online], 20(3), 537-553., Waal and Counet (2009)Waal, A. A., & Counet, H. (2009). Lessons learned from performance management systems implementations. International Journal of Productivity and Performance Management, 58(4), 367-390., Beber et al. (2006)Beber, S. J. N., Ribeiro, J. L. D., & Neto, F. J. K. (2006). Análise da causa do fracasso em implantações de BSC. Revista Produção, 6(2), 1-22., Prieto et al. (2006)Prieto, V. C., Pereira, F. L. A., de Carvalho, M. M., & Laurindo, F. J. B. (2006). Fatores críticos na implementação do Balanced Scorecard. Gestão & Produção, 13(1)., Bourne et al. (2002)Bourne, M., Neely, A., Platts, K., & Mills, J. (2002). The success and failure of performance measurement initiatives: Perceptions of participating managers. International Journal of Operations & Production Management, 22(11), 1288-1310., Al-Mashari and Zairi (1999)Al-Mashari, M., & Zairi, M. (1999). BPR implementation process: An analysis of key success and failure factors. Business Process Management Journal, 5(1), 87-112., Albertin (1996)Albertin, A. L. (1996). Aumentando as chances de sucesso no desenvolvimento e implementação de sistemas de informações. Revista de Administração de Empresas, 36(3), 61-69.
Resistance and lack of people's involvement	Lack of motivation, enforcement of things and poor understanding about the model increase the resistance and hamper the process of people's involvement.	Valentim et al. (2014)Valentim, O. A., Politano, P. R., Pereira, N. A., & Araujo Filho, T. (2014). Análise comparativa entre a implementação e atualização do sistema ERP R/3 da SAP considerando os fatores críticos de sucesso descritos na literatura. Gestão & Produção, 21(1), 111-124., Sena and Guarnieri (2015)de Sena, A. S., & Guarnieri, P. (2015). Enterprise resource planning governamental: A percepção dos servidores atuantes do projeto Ciclo do Ministério da Justiça quanto à implementação. Revista de Administração Pública, 49(1), 207-230., Scherer and Ribeiro (2013)Scherer, J. O., & Ribeiro, J. L. D. (2013). Proposição de um modelo para análise dos fatores de risco em projetos de implantação da metodologia lean. Gestão e Produção [online], 20(3), 537-553., Waal and Counet (2009)Waal, A. A., & Counet, H. (2009). Lessons learned from performance management systems implementations. International Journal of Productivity and Performance Management, 58(4), 367-390., Beber et al. (2006)Beber, S. J. N., Ribeiro, J. L. D., & Neto, F. J. K. (2006). Análise da causa do fracasso em implantações de BSC. Revista Produção, 6(2), 1-22., Al-Mashari and Zairi (1999)Al-Mashari, M., & Zairi, M. (1999). BPR implementation process: An analysis of key success and failure factors. Business Process Management Journal, 5(1), 87-112.
Implementation requires more time and effort than it was expected	It ensures that the members of the organization fell discouraged, due to the lack of short-term positive results, resulting in lack of commitment and global abandonment.	Waal and Counet (2009)Waal, A. A., & Counet, H. (2009). Lessons learned from performance management systems implementations. International Journal of Productivity and Performance Management, 58(4), 367-390., Beber et al. (2006)Beber, S. J. N., Ribeiro, J. L. D., & Neto, F. J. K. (2006). Análise da causa do fracasso em implantações de BSC. Revista Produção, 6(2), 1-22., Bourne et al. (2002)Bourne, M., Neely, A., Platts, K., & Mills, J. (2002). The success and failure of performance measurement initiatives: Perceptions of participating managers. International Journal of Operations & Production Management, 22(11), 1288-1310.
External consulting	Inexperienced consultants and with poor knowledge about the company's activity sector will have difficulties in achieving positive results.	Valentim et al. (2014)Valentim, O. A., Politano, P. R., Pereira, N. A., & Araujo Filho, T. (2014). Análise comparativa entre a implementação e atualização do sistema ERP R/3 da SAP considerando os fatores críticos de sucesso descritos na literatura. Gestão & Produção, 21(1), 111-124., Rocha-Pinto and Del Carpio (2011)Rocha-Pinto, S., & Del Carpio, G. (2011). Fatores críticos para a implantação do balanced scorecard: A visão de consultores organizacionais. Revista Base, 8(4), 311-324., Beber et al. (2006)Beber, S. J. N., Ribeiro, J. L. D., & Neto, F. J. K. (2006). Análise da causa do fracasso em implantações de BSC. Revista Produção, 6(2), 1-22., Al-Mashari and Zairi (1999)Al-Mashari, M., & Zairi, M. (1999). BPR implementation process: An analysis of key success and failure factors. Business Process Management Journal, 5(1), 87-112.
Knowledge about Project management	The implementation process tends to be softer when the organization shows matrix type structure and is familiar with the principles of the project management.	Scherer and Ribeiro (2013)Scherer, J. O., & Ribeiro, J. L. D. (2013). Proposição de um modelo para análise dos fatores de risco em projetos de implantação da metodologia lean. Gestão e Produção [online], 20(3), 537-553., Rosa and Cauchick Miguel (2012)Rosa, C. A., & Cauchick Miguel, P. A. (2012). Adoção do programa Seis Sigma em um fornecedor automotivo: Análise de fatores relevantes na implementação. Teoria e Prática em Administração, 2(2), 151-172., Trad and Maximiano (2009)Trad, S., & Maximiano, A. C. A. (2009). Seis sigma: Fatores críticos de sucesso para sua implantação. Revista de administração contemporânea, 13(4).
Improper use of the model	Partial applications or exaggerated adaptations of the model are incompatible with the implementation, according to the principles described in the literature.	Beber et al. (2006)Beber, S. J. N., Ribeiro, J. L. D., & Neto, F. J. K. (2006). Análise da causa do fracasso em implantações de BSC. Revista Produção, 6(2), 1-22., Prieto et al. (2006)Prieto, V. C., Pereira, F. L. A., de Carvalho, M. M., & Laurindo, F. J. B. (2006). Fatores críticos na implementação do Balanced Scorecard. Gestão & Produção, 13(1)., Al-Mashari and Zairi (1999)Al-Mashari, M., & Zairi, M. (1999). BPR implementation process: An analysis of key success and failure factors. Business Process Management Journal, 5(1), 87-112..
Centralization	The difficulty of power decentralization and of decision-making make the process more bureaucratic and slow.	Beber et al. (2006)Beber, S. J. N., Ribeiro, J. L. D., & Neto, F. J. K. (2006). Análise da causa do fracasso em implantações de BSC. Revista Produção, 6(2), 1-22., Prieto et al. (2006)Prieto, V. C., Pereira, F. L. A., de Carvalho, M. M., & Laurindo, F. J. B. (2006). Fatores críticos na implementação do Balanced Scorecard. Gestão & Produção, 13(1).
Lack of integration with other systems	The new program should not be seen as something isolated from the day-to-day operations. The action planning should foresee the integration of the new model with the current methods and the developing ones.	Beber et al. (2006)Beber, S. J. N., Ribeiro, J. L. D., & Neto, F. J. K. (2006). Análise da causa do fracasso em implantações de BSC. Revista Produção, 6(2), 1-22., Bourne et al. (2002)Bourne, M., Neely, A., Platts, K., & Mills, J. (2002). The success and failure of performance measurement initiatives: Perceptions of participating managers. International Journal of Operations & Production Management, 22(11), 1288-1310., Al-Mashari and Zairi (1999)Al-Mashari, M., & Zairi, M. (1999). BPR implementation process: An analysis of key success and failure factors. Business Process Management Journal, 5(1), 87-112.
Lack of systemic view	The implementation must consider the systemic aspects that rule the organization's functioning. Otherwise, there could be transfer of bottlenecks and/or conflict of interests.	Scherer and Ribeiro (2013)Scherer, J. O., & Ribeiro, J. L. D. (2013). Proposição de um modelo para análise dos fatores de risco em projetos de implantação da metodologia lean. Gestão e Produção [online], 20(3), 537-553., Beber et al. (2006)Beber, S. J. N., Ribeiro, J. L. D., & Neto, F. J. K. (2006). Análise da causa do fracasso em implantações de BSC. Revista Produção, 6(2), 1-22.
Scarcity of resources and capabilities available to implementation	Organizations that wish to begin the implementation cannot free up enough resources (financial) and capabilities (people) for a successful implementation.	Scherer and Ribeiro (2013)Scherer, J. O., & Ribeiro, J. L. D. (2013). Proposição de um modelo para análise dos fatores de risco em projetos de implantação da metodologia lean. Gestão e Produção [online], 20(3), 537-553., Waal and Counet (2009)Waal, A. A., & Counet, H. (2009). Lessons learned from performance management systems implementations. International Journal of Productivity and Performance Management, 58(4), 367-390.
Organization is at an unstable stage	The organization is in an unstable environment, it is busy with greater projects (for example, acquisitions), faces financial problems or undergoes issues that lead to a high stress level to the management.	Beber et al. (2006)Beber, S. J. N., Ribeiro, J. L. D., & Neto, F. J. K. (2006). Análise da causa do fracasso em implantações de BSC. Revista Produção, 6(2), 1-22., Albertin (1996)Albertin, A. L. (1996). Aumentando as chances de sucesso no desenvolvimento e implementação de sistemas de informações. Revista de Administração de Empresas, 36(3), 61-69.
O programa não tem um objetivo claro	Falta de entendimento sobre o fato de que o programa é mais que um sistema de medidas e controle, resultará em comportamento cético e hostil.	Waal and Counet (2009)Waal, A. A., & Counet, H. (2009). Lessons learned from performance management systems implementations. International Journal of Productivity and Performance Management, 58(4), 367-390., Beber et al. (2006)Beber, S. J. N., Ribeiro, J. L. D., & Neto, F. J. K. (2006). Análise da causa do fracasso em implantações de BSC. Revista Produção, 6(2), 1-22.
The program does not have a clear objective	Lack of understanding about the fact that the program is more than a system of measures and control will result in skeptical and hostile behavior.	Waal and Counet (2009)Waal, A. A., & Counet, H. (2009). Lessons learned from performance management systems implementations. International Journal of Productivity and Performance Management, 58(4), 367-390., Beber et al. (2006)Beber, S. J. N., Ribeiro, J. L. D., & Neto, F. J. K. (2006). Análise da causa do fracasso em implantações de BSC. Revista Produção, 6(2), 1-22.
The organization does not have a clear and understandable strategy	If the organization's mission and objectives are not clear to its members, the program's structuring aspects will probably not be relevant to the organization.	Gomes and Neto (2015)Gomes, L. C., & Neto, F. J. K. (2015). Métodos colaborativos na gestão de cadeias de suprimentos: Desafios de implementação. Revista de Administração de Empresas, 55(5), 563-577., Waal and Counet (2009)Waal, A. A., & Counet, H. (2009). Lessons learned from performance management systems implementations. International Journal of Productivity and Performance Management, 58(4), 367-390., Beber et al. (2006)Beber, S. J. N., Ribeiro, J. L. D., & Neto, F. J. K. (2006). Análise da causa do fracasso em implantações de BSC. Revista Produção, 6(2), 1-22., Albertin (1996)Albertin, A. L. (1996). Aumentando as chances de sucesso no desenvolvimento e implementação de sistemas de informações. Revista de Administração de Empresas, 36(3), 61-69.
Difficulty in disseminating information to the organizational levels	As a result, the lower levels of the organization may operate in misalignment with the corporative objectives. It may generate contradictions and use of indicators different from the established in PAS.	Waal and Counet (2009)Waal, A. A., & Counet, H. (2009). Lessons learned from performance management systems implementations. International Journal of Productivity and Performance Management, 58(4), 367-390., Beber et al. (2006)Beber, S. J. N., Ribeiro, J. L. D., & Neto, F. J. K. (2006). Análise da causa do fracasso em implantações de BSC. Revista Produção, 6(2), 1-22., Prieto et al. (2006)Prieto, V. C., Pereira, F. L. A., de Carvalho, M. M., & Laurindo, F. J. B. (2006). Fatores críticos na implementação do Balanced Scorecard. Gestão & Produção, 13(1)., Bourne et al. (2002)Bourne, M., Neely, A., Platts, K., & Mills, J. (2002). The success and failure of performance measurement initiatives: Perceptions of participating managers. International Journal of Operations & Production Management, 22(11), 1288-1310.
There is lack of knowledge and ability about the model	The lack of knowledge and ability (for example, insufficient training) in relation to the characteristics of PAS may result in partial or mistaken use of this system.	Gomes and Neto (2015)Gomes, L. C., & Neto, F. J. K. (2015). Métodos colaborativos na gestão de cadeias de suprimentos: Desafios de implementação. Revista de Administração de Empresas, 55(5), 563-577., Hashmi et al. (2015)Hashmi, H., Khan, N. R., & Haq, M. A. (2015). The impact of lean management implementation on organizational operational performance. LogForum, 11(4), 375-385., Scherer and Ribeiro (2013)Scherer, J. O., & Ribeiro, J. L. D. (2013). Proposição de um modelo para análise dos fatores de risco em projetos de implantação da metodologia lean. Gestão e Produção [online], 20(3), 537-553., Waal and Counet (2009)Waal, A. A., & Counet, H. (2009). Lessons learned from performance management systems implementations. International Journal of Productivity and Performance Management, 58(4), 367-390., Trad and Maximiano (2009)Trad, S., & Maximiano, A. C. A. (2009). Seis sigma: Fatores críticos de sucesso para sua implantação. Revista de administração contemporânea, 13(4)., Prieto et al. (2006)Prieto, V. C., Pereira, F. L. A., de Carvalho, M. M., & Laurindo, F. J. B. (2006). Fatores críticos na implementação do Balanced Scorecard. Gestão & Produção, 13(1)., Al-Mashari and Zairi (1999)Al-Mashari, M., & Zairi, M. (1999). BPR implementation process: An analysis of key success and failure factors. Business Process Management Journal, 5(1), 87-112.
Difficulties in defining relevant indicators	If the organization does not overcome this difficulty, the members may simply give up the implementation, due to the great effort necessary and the lack of trust about the quality of the established indicators.	Spessatto and Beuren (2013)Spessatto, G., & Beuren, I. M. (2013). Análise das diferenças na implantação do Balanced Scorecard nas maiores empresas da região sul do Brasil. Gestão e Produção, 20(2)., Waal and Counet (2009)Waal, A. A., & Counet, H. (2009). Lessons learned from performance management systems implementations. International Journal of Productivity and Performance Management, 58(4), 367-390., Beber et al. (2006)Beber, S. J. N., Ribeiro, J. L. D., & Neto, F. J. K. (2006). Análise da causa do fracasso em implantações de BSC. Revista Produção, 6(2), 1-22., Prieto et al. (2006)Prieto, V. C., Pereira, F. L. A., de Carvalho, M. M., & Laurindo, F. J. B. (2006). Fatores críticos na implementação do Balanced Scorecard. Gestão & Produção, 13(1)., Bourne et al. (2002)Bourne, M., Neely, A., Platts, K., & Mills, J. (2002). The success and failure of performance measurement initiatives: Perceptions of participating managers. International Journal of Operations & Production Management, 22(11), 1288-1310., Al-Mashari and Zairi (1999)Al-Mashari, M., & Zairi, M. (1999). BPR implementation process: An analysis of key success and failure factors. Business Process Management Journal, 5(1), 87-112.
Lack of performance management culture	The organization's lack of culture in achieving results and continually improving may affect the use of PAS in the sense of enhancing the performance.	Dolci et al. (2015)Dolci, D. B., Lunardi, G. L., & Salles, A. C. (2015). Implementation of green IT in organizations: A structurational view. Revista de Administração de Empresas, 55(5), 486-497., Scherer and Ribeiro (2013)Scherer, J. O., & Ribeiro, J. L. D. (2013). Proposição de um modelo para análise dos fatores de risco em projetos de implantação da metodologia lean. Gestão e Produção [online], 20(3), 537-553., Rosa and Cauchick Miguel (2012)Rosa, C. A., & Cauchick Miguel, P. A. (2012). Adoção do programa Seis Sigma em um fornecedor automotivo: Análise de fatores relevantes na implementação. Teoria e Prática em Administração, 2(2), 151-172., Waal and Counet (2009)Waal, A. A., & Counet, H. (2009). Lessons learned from performance management systems implementations. International Journal of Productivity and Performance Management, 58(4), 367-390., Trad and Maximiano (2009)Trad, S., & Maximiano, A. C. A. (2009). Seis sigma: Fatores críticos de sucesso para sua implantação. Revista de administração contemporânea, 13(4)., Bourne et al. (2002)Bourne, M., Neely, A., Platts, K., & Mills, J. (2002). The success and failure of performance measurement initiatives: Perceptions of participating managers. International Journal of Operations & Production Management, 22(11), 1288-1310., Al-Mashari and Zairi (1999)Al-Mashari, M., & Zairi, M. (1999). BPR implementation process: An analysis of key success and failure factors. Business Process Management Journal, 5(1), 87-112., Albertin (1996)Albertin, A. L. (1996). Aumentando as chances de sucesso no desenvolvimento e implementação de sistemas de informações. Revista de Administração de Empresas, 36(3), 61-69.
Responsible member to implement and carry out the program	The lack of a member assigned and dedicated to supervise PAS could result in the abandonment of issues related to the update and resolution of the problem in the system.	Waal and Counet (2009)Waal, A. A., & Counet, H. (2009). Lessons learned from performance management systems implementations. International Journal of Productivity and Performance Management, 58(4), 367-390., Prieto et al. (2006)Prieto, V. C., Pereira, F. L. A., de Carvalho, M. M., & Laurindo, F. J. B. (2006). Fatores críticos na implementação do Balanced Scorecard. Gestão & Produção, 13(1)., Al-Mashari and Zairi (1999)Al-Mashari, M., & Zairi, M. (1999). BPR implementation process: An analysis of key success and failure factors. Business Process Management Journal, 5(1), 87-112.
Leadership	The leaders' behavior must be positive and stimulating in relation to the program. It is the leaders' role to provide favorable work conditions and transmit the necessary knowledge.	Scherer and Ribeiro (2013)Scherer, J. O., & Ribeiro, J. L. D. (2013). Proposição de um modelo para análise dos fatores de risco em projetos de implantação da metodologia lean. Gestão e Produção [online], 20(3), 537-553., Rocha-Pinto and Del Carpio (2011)Rocha-Pinto, S., & Del Carpio, G. (2011). Fatores críticos para a implantação do balanced scorecard: A visão de consultores organizacionais. Revista Base, 8(4), 311-324., Trad and Maximiano (2009)Trad, S., & Maximiano, A. C. A. (2009). Seis sigma: Fatores críticos de sucesso para sua implantação. Revista de administração contemporânea, 13(4)., Bourne et al. (2002)Bourne, M., Neely, A., Platts, K., & Mills, J. (2002). The success and failure of performance measurement initiatives: Perceptions of participating managers. International Journal of Operations & Production Management, 22(11), 1288-1310., Al-Mashari and Zairi (1999)Al-Mashari, M., & Zairi, M. (1999). BPR implementation process: An analysis of key success and failure factors. Business Process Management Journal, 5(1), 87-112.
Planning and implementation plans	The lack of planning and establishment of consistent action plans contributes to the loss of focus. Issues related to necessary resources to the program must be clear and accessible.	Hashmi et al. (2015)Hashmi, H., Khan, N. R., & Haq, M. A. (2015). The impact of lean management implementation on organizational operational performance. LogForum, 11(4), 375-385., Valentim et al. (2014)Valentim, O. A., Politano, P. R., Pereira, N. A., & Araujo Filho, T. (2014). Análise comparativa entre a implementação e atualização do sistema ERP R/3 da SAP considerando os fatores críticos de sucesso descritos na literatura. Gestão & Produção, 21(1), 111-124., Al-Mashari and Zairi (1999)Al-Mashari, M., & Zairi, M. (1999). BPR implementation process: An analysis of key success and failure factors. Business Process Management Journal, 5(1), 87-112., Albertin (1996)Albertin, A. L. (1996). Aumentando as chances de sucesso no desenvolvimento e implementação de sistemas de informações. Revista de Administração de Empresas, 36(3), 61-69.
The results of the program do not benefit the organization	If after the implementation there is not improvement in the results related to the performance, there will be strong orientations to abandon the program.	Rocha-Pinto and Del Carpio (2011)Rocha-Pinto, S., & Del Carpio, G. (2011). Fatores críticos para a implantação do balanced scorecard: A visão de consultores organizacionais. Revista Base, 8(4), 311-324., Waal and Counet (2009)Waal, A. A., & Counet, H. (2009). Lessons learned from performance management systems implementations. International Journal of Productivity and Performance Management, 58(4), 367-390.
There is not enough focus in internal administration and control	If the program is used mainly to transmit external requirements instead of internal control, the members may consider the information less relevant.	Waal and Counet (2009)Waal, A. A., & Counet, H. (2009). Lessons learned from performance management systems implementations. International Journal of Productivity and Performance Management, 58(4), 367-390.
Maintenance and update of PAS after the implementation	If the model is not always updated with the environment changes, it will lose the capacity of providing correct information about which improvement actions must be undertaken.	Waal and Counet (2009)Waal, A. A., & Counet, H. (2009). Lessons learned from performance management systems implementations. International Journal of Productivity and Performance Management, 58(4), 367-390.

Sample group	Company	Interviewee	Interview
First	A	Production Manager	A1
	B	Administrative Manager	B1
		Engineering Manager	B2
	C	Production Manager	C1
		Process Engineer	C2
		Process Analyst	C3
Second	D	Operating Manager	D1
		Operating Coordinator	D2
		Project Manager L	D3
		Project Manager I	D4
		Project Manager A	D5
	E	Financial Planning	E1
		Manager
	F	Consultant	F1
Third	G	Production Manager	G1
	H	Operating Manager	H1
	I	Production Manager	I1
		PCP (Planning and control of production)	I2
		Coordinator
	J	Executive Director	J1
Forth	J	Executive Director	J1′
	L	General Manager	L1
		Human Resources	L2
		Manager
	M	Industrial Director	M1
		Production Manager	M2
Fifth	A	Production Director	A1′
	C	Process Engineer	C2′
		Operating Coordinator	C3

Knowing the reality of the company: The company needs to consider its particularities and to verify if they are consistent with the proposed model
Subcategory	Property	Dimensional variation
Context	Size	Small-big
	Sectors	Administrative-productive
	Market	Standard-different
Culture	Organizational environment	Favorable-unfavorable
Processes	Productive	Mass-small scale
	Managerial	Routines-projects
Coordination unit	Dedication	Partial-exclusive
	Composition	Eventual-permanent
	Autonomy	Low-high

Planning: To ensure that the company is closer to achieve good results with the implementation, it is necessary that priorities are established in the managerial and operational levels
Subcategory	Property	Dimensional variation
Activities	Priorities	Managerial-operational
Costs/investment	Equipment and technology	Adequacy-acquisition
	Qualification	Internal-external
	Dedication	Partial-exclusive
Action plans	Deadlines	Parcial-total
	Responsible person	Operational-management
	Indicators	Tangible-intangible
Return	Processes	Productive-managerial
	Image	Internal-external

Know-how: The greater the knowledge about the model, the greater the chances to succeed in the implementation
Subcategory	Property	Dimensional variation
Model	Experience	Internal-external
Training	Involved people	Operational-managerial
External	Knowledge about the sector	Unsatisfactory-satisfactory
consultant	Knowledge about the model	Practical-theoretical

Top management support: It is indispensable that the initiative comes from the higher levels and that they show support and commitment during the implementation phase
Subcategory	Property	Dimensional variation
Time	Maturation	Months-years
	Dedication	Eventual-daily
Persuasion	Planning	Confuse-convincing
	Knowledge about the model	Superficial-deep

Getting people involved: People's involvement must happen since the beginning of the program and uphold during the implementation process
Subcategory	Property	Dimensional variation
Explaining the gains	Function	Degree of effort reduction
	Financial	Specific increase-constant
	Status	Stagnation-appreciation
Listening to people	Meetings	Ocasional-routine
	Other channels	Formal-informal
Motivation	Presentation of the results	Participant-listener
	Training	Ocasional-continued

Controlling Results: The consequences of the implementation will be more or less satisfactory depending on the efficacy degree of the control of the results of the program.
Subcategory	Property	Dimensional variation
Analysis	Indicators	Unachievable-achievable
	Fullfilment of deadlines	Discredit-credibility
Maintenance	Coordination's dedication	Partial-integral
	New routines	Implementation degree

Communication: The organization must establish a structure that enables people from all the hierarchical levels and sectors to communicate.
Subcategory	Property	Dimensional variation
Between sectors	Committee	Diversified-centralized
	Data transfer bottleneck	Rare-usual
Between hierarchical levels	Feedback	Exception-daily
	Knowledge transfer	Confuse-didactic

Change of Culture: There is no possibility that the implementation happens satisfactorily if there is not a change of culture in the organization.
Subcategory	Property	Dimensional variation
Change of people	Resistance to change	Boycott-commitment
Change in the processes	Managerial	Functional-matrix
	Productive	Unchanged-new routines

Competitive ability: The successful implementation will provide increase in profitability, improvement in the productivity and improvement of the image of the organization.
Subcategory	Property	Dimensional variation
Profitability	Economic-financial	Negative-positive
	Costs	Increase-reduction
Productivity	Safety at work	Unchanged-increase
	Improvement in duty	Unchanged-greater efficiency
Image	Certifications	Without-with
	Awards	Unchanged-recognition

Category	Aspects approached
	Substantive theory	Literature
Reality of the company	Context, culture, processes, coordination unit	Resources, capabilities, instability, culture
Planning	Priorities, action plans, cost/investment, return	Objectives, Project management, plans, control, indicators
Know-how	External consultant, training, experience	External consultant, knowledge, ability
Top management support	Time, persuasion	Commitment, leadership
Getting people involved	Explaining the gains, motivation, listen to people	Resistance, lack of involvement
Controlling results	Analysis, maintenance	Internal control, maintenance, focus
Communication	Between sectors, hierarchical levels	Dissemination of information, systemic perspective
Change of culture	Persons, processes	Culture of performance management
Competitive ability	Profitability, productivity, image	Benefit of the results

Categories	Evidences	Effects
Developing a planning/top management support	It is necessary to aware the directors and show them the necessity of the program, that the improvements do not happen overnight, but in medium and long term, this aspect is fundamental. (J1). Because if you show only the cost of the implementation and not when the return will come, how this return will come, who will support it? (I2).	Planning is one of the "weapons" that can be used to aware, persuade and obtain the top management support. The barrier created by the Brazilian entrepreneurs' short-termism view can be overcome through an effective planning.

Departamento de Administração da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo Avenida Professor Luciano Gualberto, 908, sala F184, 05508-900 São Paulo / SP Brasil, Tel./Fax 55 11 3818-4002 - São Paulo - SP - Brazil
E-mail: rausp@usp.br

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[1] * Corresponding author at: Rua Nereu Ramos, 3777D, CEP 89813-000 Chapecó, SC, Brazil. E-mail:darlan.roman@unoesc.edu.br (D.J. Roman).